Disclaimer

This Google™ translation feature is provided for informational purposes only.

The New York State Office of the State Comptroller's website is provided in English. However, the "Google Translate" option may help you to read it in other languages.

Google Translate™ cannot translate all types of documents, and it may not give you an exact translation all the time. If you rely on information obtained from Google Translate™, you do so at your own risk.

The Office of the State Comptroller does not warrant, promise, assure or guarantee the accuracy of the translations provided. The State of New York, its officers, employees, and/or agents are not liable to you, or to third parties, for damages or losses of any kind arising out of, or in connection with, the use or performance of such information. These include, but are not limited to:

damages or losses caused by reliance upon the accuracy of any such information

damages incurred from the viewing, distributing, or copying of such materials

Because Google Translate™ is intellectual property owned by Google Inc., you must use Google Translate™ in accord with the Google license agreement, which includes potential liability for misuse:
Google Terms of Service.

"In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively."

Town of Batavia – Water and Sewer Operations (Genesee County)
The board did not adopt individual budgets and the supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one operating budget that combined all water operations. The supervisor did not account for revenues and expenditures associated with improvement areas in the general fund as required.

Town of Carrollton – Justice Court Operations (Cattaraugus County)
All disbursements were for appropriate purposes and properly supported, and all fees received by the court were remitted and reported in a timely manner. Cash balances exceeded known liabilities by a combined total of approximately $6,340 and court officials were unable to determine the composition of these excess balances.

Forks Fire District #3 – Financial Planning (Erie County)
The board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves or a multiyear financial plan. From 2016 to 2017, the district's reserve balances increased by $470,000.

City of Long Beach – Budget Review (Nassau County)
Significant revenue and expenditure projections in the proposed budget are reasonable. However, auditors identified several issues that require the city council's attention. The refuse and garbage charges of $9.6 million include an increase of $20 per sanitation parcel which the city has not yet authorized. The proposed budget includes appropriations of $1.8 million in termination salary payments, yet these type of expenditures have averaged $2.6 million over the last three years. In addition, city officials only partially implemented the comptroller's recommendations from the review of the 2017-18 proposed budget.

Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data.